Auditor Changes: A Joint Test of Theories Relating to Agency Costs and Auditor Differentiation

By Jere R. Francis, E. Wilson. 2016

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Audit Quality, Earnings Management, and Cost of Equity Capital: Evidence from India (2017, background): “Simunic and Stein (1987) and Francis and Wilson (1988) argue that Big 4 international accounting firms have an established brand name reputation and, therefore, are strongly motivated to protect their reputation by providing high-quality audits.”
Big N Auditors and Audit Quality: New Evidence from Quasi-Experiments (2019, unknown): “reputational concerns and higher independence than non-Big N auditors, they are more likely to have higher audit quality (Francis and Wilson 1988).”
Foreign institutional ownership and auditor choice: Evidence from worldwide institutional ownership (2018, background): “Given the role of high-quality audits in reducing the information asymmetry, the demand for such audits commonly arises from the need for external monitoring on behalf of outside shareholders and debtholders (Francis and Wilson 1988).”